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BG 13.32

यथा सर्वगतं सौक्ष्म्यादाकाशं नोपलिप्यते
सर्वत्रावस्थितो देहे तथात्मा नोपलिप्यते

yathā sarvagataṃ saukṣmyādākāśaṃ nopalipyate
sarvatrāvasthito dehe tathātmā nopalipyate

TRANSLATION

As the all-pervading ether is not tainted because of its subtlety, even so, the self abiding in the body everywhere, is not tainted.

PURPORT

As the ‘all-pervading ether,’ though in contact with all substances, is ‘not tainted’ by the qualities of all these substances, as it is ‘subtle’—even so the self, though ‘present in all the bodies,’ everywhere, namely, in divinities, men etc., is not contaminated by these bodies by reason of Its extreme subtleness.